QLDIn ForceAct
Duties Act 2001
sec.10What is dutiable property
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### sec.10 What is dutiable property
Each of the following is dutiable property —
land in Queensland;
a transferable site area;
an existing right;
a Queensland business asset;
a chattel in Queensland.
Section 498 includes provision about references to dutiable property.
A reference to property in subsection (1) includes a reference to an interest in the property, other than the following—
a security interest;
a partner’s interest in the partnership;
a trust interest;
the interest of a discretionary object of a trust that holds property mentioned in the subsection.
See the Acts Interpretation Act 1954 , schedule 1 , definition interest .
s 10 amd 2006 No. 44 s 17 ; 2008 No. 75 s 18
(sec.10-ssec.1) Each of the following is dutiable property — land in Queensland; a transferable site area; an existing right; a Queensland business asset; a chattel in Queensland. Section 498 includes provision about references to dutiable property.
(sec.10-ssec.2) A reference to property in subsection (1) includes a reference to an interest in the property, other than the following— a security interest; a partner’s interest in the partnership; a trust interest; the interest of a discretionary object of a trust that holds property mentioned in the subsection. See the Acts Interpretation Act 1954 , schedule 1 , definition interest .
- (a) land in Queensland;
- (b) a transferable site area;
- (c) an existing right;
- (d) a Queensland business asset;
- (e) a chattel in Queensland.
- (a) a security interest;
- (b) a partner’s interest in the partnership;
- (c) a trust interest;
- (d) the interest of a discretionary object of a trust that holds property mentioned in the subsection.